I've never classed a 10 as 'perfection'... at all. I don't think *any* game is perfect, some games come close but they always have flaws or imperfections which prevent it from being classed as 'perfect' like any game, film, novel or anything else for that manner.
To me, when you give a game a ranking, be it out of 10, a percentage, or whatever, you are marking a games worth and achievement within a particular frame (1-10, 1-100 whatever) so giving it the top score means that it is a remarkable achievement and one of the finest examples of that medium (so games that score a 10 on here or any other website are, in that reviewers opinion, the very finest achievements of videogaming and deserve the highest score possible).
To me it seems ridiculous to even have a 10 if people consider it as 'perfection' and an unattainable mark - you're implying 9.8 or 9.9 is the best mark you can get so the marking should only really be out of that if you get my drift.
Giving a game an 11 (or 101%+ etc) to me would be perfection, because that very mark implies it is perfection, beyond what is possible to achieve, which is what a lot of people consider perfection to be.
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